Hey Nilbog,
Depends what your doing. Some drummers like having the full head on front, some don't. For recording I take the whole front skin off, this is the common method. I guess for micing live a hole in the front, rather than having it right off might provide some isolation.
Even for playing, I take the head off. Jazz guys tend to like leaving the front head on (generalization) for a bit more ring, boomy sound (more generalization), but all depends on the style.
As for putting a hole in the head, I've heard of people heating up a tin can with a propane torch and placing that on it, in hopes of making a decent perfectly round hole. I tried this once with little success. Evans sells front heads with holes premade, far worth the money if it's what your after.
[This message has been edited by Emeric (edited 05-31-2000).]